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本题型共6大题，20小题。每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案。甲注册会计师负责A公司2009年度财务报表审计，在审计过程中，遇到以下问题，请代为作出正确的判断。 当甲注册会计师认为管理层声明的事项对A公司2009年度财务报表具有重大影响时，下列措施中不恰当的是( )。
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2010年，黑龙江省全年完成全社会固定资产投资6812.6亿元，比上年增长35.5%。其中，城镇投资6292.7亿元，增长34.0%。在城镇投资中，民间投资3035.3亿元，增长52.4%；国有及国有控股投资3093.6亿元，增长19.2%；外商及港澳台投资163.8亿元，增长49.3%。装备、石化、能源、食品等四大主导产业完成投资2077.1亿元，增长37.6%，占城镇工业投资的75.9%。亿元以上建设项目1157个，比上年增加266个，完成投资2878.3亿元，增长33.8%。2010年，黑龙江省全年实现社会消费品零售总额4001.0亿元，比上年增长19.0%。按地域分，城镇零售额3547.7亿元，增长17.0%；农村零售额453.3亿元。从行业看，批发业零售额497.1亿元，增长21.4%；零售业零售额3012亿元，增长18.6%；住宿业零售额41.7亿元，增长18.6%；餐饮业零售额450.7亿元，增长19.1%。2010年，在限额以上批发零售贸易业24类产品中，其零售额均呈现增长态势，其中，建筑及装潢材料类增长1.2倍，五金、电料类增长63.3%，文化办公用品增长58.3%，家具类增长42.5%，石油及制品类增长40.1%，日用品类增长39.5%，家用电器和音像器材类增长33.1%，金银珠宝类增长31.3%，汽车类增长28.8%，食品、饮料、烟酒类增长27.1%，服装鞋帽、针纺织品类增长23.3%。 根据材料，下列说法中，一定正确的有几个（） Ⅰ．2010年，限额以上批发零售业24类产品中，增长最快的是建筑及装潢材料类 Ⅱ．2010年，城镇工业投资超过3000亿元 Ⅲ．2009年，城镇投资中国有及国有控股投资约是民间投资的1.3倍 Ⅳ．2009年，全社会固定资产投资中城镇投资超过九成
PART FIVE·Read the following text.·In most of the lines 34—45 there is one extra word. It is either grammatically incorrect or does not fit in with the sense of the text. Some lines, however, are correct.·If a line is correct, write CORRECT on your answer sheet.·If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your answer sheet.US Airways Group Inc. will add 23 positions at Charlotte/DouglasInternational Airport in November.The jobs are from the result of changes in flight schedules and the (34) ______airline’s decision how to shift away from hubs to more point-to-point (35) ______service, the company says.The Virginia-based airline says the new jobs in Charlotte may befilled by employees while working in other locations. (36) ______The addition of 16 full-time and seven part-time positions in Charlottewill coincide with more than 300 job cuts at Pittsburgh International (37) ______Airport, where US Airways is reducing service.In Pittsburgh, the carrier will cut down 195 full-time and 54 (38) ______part-time customer-service jobs. Thus in addition, 17 mechanic and (39) ______42 utility positions wilt be eliminated.The Pittsburgh job cuts are the result of that US Airways’ plan to (40) ______eliminate almost 100 flights there in November.In related developments, The Washington Post reports on that US (41) ______Airways says because it wants to cut its executive payroll by 20%, (42) ______as eliminating positions and reducing pay and benefits for its 3,000 managers. (43) ______The airline is expected to announce details of the plan soon.Christopher Chiames, US Airways senior vice president of corporateaffairs, who confirmed the airline plans to cut about $45 million of its (44) ______$201 million management payroll."Management is going to be participating in the cost restructuring," he (45) ______told the newspaper. "We will announce those changes when we’ reready to announce them. " 44（）
PART FIVE·Read the following text.·In most of the lines 34—45 there is one extra word. It is either grammatically incorrect or does not fit in with the sense of the text. Some lines, however, are correct.·If a line is correct, write CORRECT on your answer sheet.·If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your answer sheet.US Airways Group Inc. will add 23 positions at Charlotte/DouglasInternational Airport in November.The jobs are from the result of changes in flight schedules and the (34) ______airline’s decision how to shift away from hubs to more point-to-point (35) ______service, the company says.The Virginia-based airline says the new jobs in Charlotte may befilled by employees while working in other locations. (36) ______The addition of 16 full-time and seven part-time positions in Charlottewill coincide with more than 300 job cuts at Pittsburgh International (37) ______Airport, where US Airways is reducing service.In Pittsburgh, the carrier will cut down 195 full-time and 54 (38) ______part-time customer-service jobs. Thus in addition, 17 mechanic and (39) ______42 utility positions wilt be eliminated.The Pittsburgh job cuts are the result of that US Airways’ plan to (40) ______eliminate almost 100 flights there in November.In related developments, The Washington Post reports on that US (41) ______Airways says because it wants to cut its executive payroll by 20%, (42) ______as eliminating positions and reducing pay and benefits for its 3,000 managers. (43) ______The airline is expected to announce details of the plan soon.Christopher Chiames, US Airways senior vice president of corporateaffairs, who confirmed the airline plans to cut about $45 million of its (44) ______$201 million management payroll."Management is going to be participating in the cost restructuring," he (45) ______told the newspaper. "We will announce those changes when we’ reready to announce them. " 41（）
PART FIVE·Read the following text.·In most of the lines 34—45 there is one extra word. It is either grammatically incorrect or does not fit in with the sense of the text. Some lines, however, are correct.·If a line is correct, write CORRECT on your answer sheet.·If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your answer sheet.US Airways Group Inc. will add 23 positions at Charlotte/DouglasInternational Airport in November.The jobs are from the result of changes in flight schedules and the (34) ______airline’s decision how to shift away from hubs to more point-to-point (35) ______service, the company says.The Virginia-based airline says the new jobs in Charlotte may befilled by employees while working in other locations. (36) ______The addition of 16 full-time and seven part-time positions in Charlottewill coincide with more than 300 job cuts at Pittsburgh International (37) ______Airport, where US Airways is reducing service.In Pittsburgh, the carrier will cut down 195 full-time and 54 (38) ______part-time customer-service jobs. Thus in addition, 17 mechanic and (39) ______42 utility positions wilt be eliminated.The Pittsburgh job cuts are the result of that US Airways’ plan to (40) ______eliminate almost 100 flights there in November.In related developments, The Washington Post reports on that US (41) ______Airways says because it wants to cut its executive payroll by 20%, (42) ______as eliminating positions and reducing pay and benefits for its 3,000 managers. (43) ______The airline is expected to announce details of the plan soon.Christopher Chiames, US Airways senior vice president of corporateaffairs, who confirmed the airline plans to cut about $45 million of its (44) ______$201 million management payroll."Management is going to be participating in the cost restructuring," he (45) ______told the newspaper. "We will announce those changes when we’ reready to announce them. " 40（）
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